Sagittarius Life Science (3205) - Net Assets
Based on the latest financial reports, Sagittarius Life Science (3205) has net assets worth NT$1.04 Billion TWD (≈ $32.92 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$1.07 Billion ≈ $33.76 Million USD) and total liabilities (NT$26.91 Million ≈ $847.72K USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check Sagittarius Life Science strategic asset allocation index to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$1.04 Billion |
| % of Total Assets | 97.49% |
| Annual Growth Rate | 3.87% |
| 5-Year Change | 96.5% |
| 10-Year Change | -13.79% |
| Growth Volatility | 52.49 |
Sagittarius Life Science - Net Assets Trend (2015–2025)
This chart illustrates how Sagittarius Life Science's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see 3205 company net worth.
Annual Net Assets for Sagittarius Life Science (2015–2025)
The table below shows the annual net assets of Sagittarius Life Science from 2015 to 2025. Also explore 3205 net asset momentum to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$1.04 Billion ≈ $32.92 Million |
+148.90% |
| 2024-12-31 | NT$419.76 Million ≈ $13.22 Million |
-20.33% |
| 2023-12-31 | NT$526.90 Million ≈ $16.60 Million |
+15.70% |
| 2022-12-31 | NT$455.42 Million ≈ $14.35 Million |
-14.35% |
| 2021-12-31 | NT$531.71 Million ≈ $16.75 Million |
-9.63% |
| 2020-12-31 | NT$588.38 Million ≈ $18.54 Million |
-12.77% |
| 2019-12-31 | NT$674.50 Million ≈ $21.25 Million |
-15.41% |
| 2018-12-31 | NT$797.37 Million ≈ $25.12 Million |
-17.41% |
| 2017-12-31 | NT$965.47 Million ≈ $30.42 Million |
-20.33% |
| 2016-12-31 | NT$1.21 Billion ≈ $38.18 Million |
+69.57% |
| 2015-12-31 | NT$714.71 Million ≈ $22.52 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Sagittarius Life Science's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have decreased by 115.7% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | NT$1.09 Billion | 104.76% |
| Total Equity | NT$1.04 Billion | 100.00% |
Sagittarius Life Science Competitors by Market Cap
The table below lists competitors of Sagittarius Life Science ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Kino Polska TV SA
WAR:KPL
|
$99.28 Million |
|
Kencana Agri Limited
F:KEBA
|
$99.31 Million |
|
Industri Dan Perdagangan Bintraco Dharma Tbk PT
JK:CARS
|
$99.32 Million |
|
Desa Deri Sanayi ve Ticaret AS
IS:DESA
|
$99.32 Million |
|
ALi Corp
TW:3041
|
$99.18 Million |
|
STARPHARMA HLDG.SP.ADR/10
F:PQ6A
|
$99.13 Million |
|
JEIO CO LTD (PROPOSED)
KQ:418550
|
$99.13 Million |
|
Dharmaj Crop Guard Limited
NSE:DHARMAJ
|
$99.09 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Sagittarius Life Science's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 408,349,000 to 1,042,294,000, a change of 633,945,000 (155.2%).
- Net loss of 49,564,000 reduced equity.
- New share issuances of 677,560,000 increased equity.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$-49.56 Million | -4.76% |
| Share Issuances | NT$677.56 Million | +65.01% |
| Other Changes | NT$5.95 Million | +0.57% |
| Total Change | NT$- | 155.25% |
Book Value vs Market Value Analysis
This analysis compares Sagittarius Life Science's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 3.02x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has increased from 1.58x to 3.02x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-12-31 | NT$29.46 | NT$46.65 | x |
| 2018-12-31 | NT$24.33 | NT$46.65 | x |
| 2019-12-31 | NT$20.57 | NT$46.65 | x |
| 2020-12-31 | NT$17.97 | NT$46.65 | x |
| 2021-12-31 | NT$15.88 | NT$46.65 | x |
| 2022-12-31 | NT$13.57 | NT$46.65 | x |
| 2023-12-31 | NT$15.81 | NT$46.65 | x |
| 2024-12-31 | NT$12.55 | NT$46.65 | x |
| 2025-12-31 | NT$15.43 | NT$46.65 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Sagittarius Life Science utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): -4.76%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -14.32%
- • Asset Turnover: 0.32x
- • Equity Multiplier: 1.03x
- Recent ROE (-4.76%) is below the historical average (-4.58%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2015 | 42.07% | 24.25% | 1.10x | 1.58x | NT$229.23 Million |
| 2016 | 22.13% | 19.37% | 0.98x | 1.17x | NT$147.00 Million |
| 2017 | -11.83% | -24.68% | 0.44x | 1.10x | NT$-210.75 Million |
| 2018 | -11.51% | -22.32% | 0.46x | 1.12x | NT$-171.55 Million |
| 2019 | -17.73% | -27.24% | 0.54x | 1.20x | NT$-186.91 Million |
| 2020 | -12.64% | -13.28% | 0.75x | 1.26x | NT$-132.74 Million |
| 2021 | -16.72% | -14.71% | 0.87x | 1.31x | NT$-138.10 Million |
| 2022 | -16.80% | -14.02% | 0.91x | 1.31x | NT$-118.38 Million |
| 2023 | -10.69% | -12.50% | 0.66x | 1.29x | NT$-106.50 Million |
| 2024 | -11.88% | -10.38% | 0.90x | 1.27x | NT$-89.37 Million |
| 2025 | -4.76% | -14.32% | 0.32x | 1.03x | NT$-153.79 Million |
Industry Comparison
This section compares Sagittarius Life Science's net assets metrics with peer companies in the Biotechnology industry.
Industry Context
- Industry: Biotechnology
- Average net assets among peers: $1,405,738,111
- Average return on equity (ROE) among peers: 4.22%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Sagittarius Life Science (3205) | NT$1.04 Billion | 42.07% | 0.03x | $99.27 Million |
| Apex Biotechnology Corp (1733) | $1.80 Billion | 6.44% | 0.28x | $95.57 Million |
| Sinphar Pharmaceutical Co Ltd (1734) | $3.78 Billion | 0.44% | 0.64x | $188.76 Million |
| Panion & BF Biotech Inc (1760) | $1.35 Billion | 11.79% | 0.36x | $146.95 Million |
| Chunghwa Chemical Synthesis & Biotech Co Ltd (1762) | $1.68 Billion | 10.48% | 0.80x | $81.91 Million |
| SYN-Tech Chem & Pharm Co Ltd (1777) | $996.24 Million | 6.00% | 0.56x | $103.82 Million |
| Level Biotechnology (3118) | $542.40 Million | 10.78% | 0.50x | $32.36 Million |
| GenMont Biotech Inc (3164) | $294.16 Million | -11.68% | 0.05x | $42.81 Million |
| Medigen Biotechnology (3176) | $650.39 Million | 0.00% | 0.08x | $175.12 Million |
| Genovate Biotechnology Co Ltd (4130) | $1.56 Billion | 3.70% | 0.11x | $115.03 Million |
About Sagittarius Life Science
Sagittarius Life Science Corp engages in the research, development, and sale of Chinese and western medicines, and health food products in Taiwan and Asia. It also offers organic food, daily necessities, and pet food; and engages in the research and development of biotechnology. Sagittarius Life Science Corp was founded in 1998 and is based in Taipei, Taiwan.